N287400 N2 Ruling Active

The tariff classification of a Cosmetic Brush Organizer from China

Issued June 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.90.8000

Headings: 4420

Product description

Item number R000270, the “Bamboo Cosmetic Brush & Implement Organizer,” is a caddy comprised of two attached, open-at-the-top wooden boxes designed to hold makeup brushes and related implements. It measures approximately 6.5 inches in total length. The width of the smaller box is approximately 3.25 inches; the width of the larger is approximately 3.75 inches. The sides measure approximately 4 inches high and 4.25 inches high respectively.

CBP rationale

The applicable subheading for the Bamboo Cosmetic Brush & Implement Organizer will be 4420.90.8000, Harmonized Tariff Schedule of the United States, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.

Full text

N287400 June 30, 2017 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a Cosmetic Brush Organizer from China Dear Ms. Trotta: In your letter dated June 14, 2017, you requested a tariff classification ruling. A sample was submitted for our review and will be returned, per your request. Item number R000270, the “Bamboo Cosmetic Brush & Implement Organizer,” is a caddy comprised of two attached, open-at-the-top wooden boxes designed to hold makeup brushes and related implements. It measures approximately 6.5 inches in total length. The width of the smaller box is approximately 3.25 inches; the width of the larger is approximately 3.75 inches. The sides measure approximately 4 inches high and 4.25 inches high respectively. The applicable subheading for the Bamboo Cosmetic Brush & Implement Organizer will be 4420.90.8000, Harmonized Tariff Schedule of the United States, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The general rate of duty will be 3.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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